Sport & Racing

Tax Deductions for
Jockey / Horse Racing Professionals

A reference guide to SARS-allowable deductions commonly claimed by jockeys, work riders, and horse-racing professionals riding in South Africa and across Africa in South Africa, with legislative references and practical guidance.

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Common Tax Deductions for Jockey / Horse Racing Professionals in South Africa

The following deductions are commonly available to jockeys, work riders, and horse-racing professionals riding in South Africa and across Africa under the South African Income Tax Act. Eligibility depends on your specific circumstances, employment type, and whether expenses were incurred in the production of income.

NHA (National Horseracing Authority) riding licence and registration feesSection 11(a)
Jockeys' association / professional body membership feesSection 11(a)
Jockey's agent commission (agents book your rides for a percentage)Section 11(a)
Valet fees paid at the track on race daysSection 11(a)
Riding gear and safety equipment - saddle, boots, breeches, helmet, body protector, goggles, whip, silks (durable items over ~R7,000 depreciate over their useful life)Section 11(e), IN 47
Physiotherapy, sports medicine and injury rehabilitation (high-injury sport - body maintenance)Section 11(a)
Fitness, conditioning and weight-management costs (a professional requirement for riding weight)Section 11(a)
Travel and accommodation to racecourses and cross-border race meetings (logbook / ride schedule required)Section 8(1)(b)
Insurance on professional tack and equipment (note: income-protection premiums are NOT deductible)Section 11(a)

Important: This is general guidance based on the Income Tax Act and SARS Interpretation Notes. It is not professional tax advice. Deductibility depends on your individual circumstances. Consult a registered tax practitioner for complex situations. All SARS section references are based on current legislation and may be subject to change.

SARS eFiling Codes for Jockey / Horse Racing Professionals

When filing your ITR12 on SARS eFiling, you'll need to select an occupation code and your IRP5/IT3(a) will contain source codes for different income types. Here are the codes relevant to jockeys, work riders, and horse-racing professionals riding in South Africa and across Africa.

OFO Occupation Code (ITR12)

Select one of these when SARS eFiling asks for your occupation:

  • 3421Athlete / Sports Player (Jockey)

IRP5 / IT3(a) Source Codes

Common income source codes on your tax certificate:

  • 3616Independent Contractor (riding fees on contract)
  • 3601Salary / Wages (retainer from an owner or yard)
  • 3605Commission (share of stakes / prize money)

OFO codes are from the Organising Framework for Occupations used by SARS on the ITR12 return. IRP5 source codes appear on the tax certificate issued by your employer or contractor. Codes are based on the current SARS eFiling system and may be updated by SARS periodically.

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